TDS credit acceptance streamlines return processing by allowing limited matching claims to be accepted at processing stage. Instruction sets automated acceptance criteria for TDS claims while processing returns for A.Y. 2009-10: for ITR-1 and ITR-2, TDS claims below specified aggregate and refund thresholds will be accepted at processing if As-26 shows a positive TDS payment; for other return forms, acceptance at processing requires similar thresholds plus at least ten percent matching of claimed TDS. Remaining cases require TDS credit only after due verification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS credit acceptance streamlines return processing by allowing limited matching claims to be accepted at processing stage.
Instruction sets automated acceptance criteria for TDS claims while processing returns for A.Y. 2009-10: for ITR-1 and ITR-2, TDS claims below specified aggregate and refund thresholds will be accepted at processing if As-26 shows a positive TDS payment; for other return forms, acceptance at processing requires similar thresholds plus at least ten percent matching of claimed TDS. Remaining cases require TDS credit only after due verification.
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